If property is separated from an improvement by a canal, street or interurban railway, steam railway, or in any other similar manner, such property shall be regarded for the purpose of assessment under the road improvement laws as property abutting upon said improvement. Land owned or occupied by such street or interurban railway or steam railroad and the land lying back thereof shall be assessed on account of said improvement in the manner provided by law.

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Terms Used In Ohio Code 5555.45

  • Property: means real and personal property. See Ohio Code 1.59
  • Road: includes any state or county road or part of any state or county road, or any state or county road and any municipal corporation street, or part of a road or street of those types, which form a continuous road improvement. See Ohio Code 5555.01

Last updated October 19, 2022 at 5:54 AM